Consider the following systems flowchart as you respond to the question:
Which of the following statements about documents in the flowchart is most true?
A. “Purchase order” and “approved purchase order” should not be shown separately
since they refer to the same document.
B. The flowchart should include at least two more document symbols.
C. Both “Purchase order” and “approved purchase order” should not be shown
separately since they refer to the same document and the flowchart should include at
least two more document symbols are true.
D. Neither “Purchase order” and “approved purchase order” should not be shown
separately since they refer to the same document nor the flowchart should include at
least two more document symbols is true.
According to Bell, a professional integrates knowledge from many disciplines.
Knowledge about ethics requires an accountant to integrate knowledge from:
A. Philosophy.
B. Communication.
C. Science.
D. Psychology.
A consulting company summarized the key provisions of the Sarbanes-Oxley Act in a
half-page flyer, which was then mailed to prospective clients. The flyer contained the
name of the consulting company, but did not identify any of its employees by name. In
addition to objectivity, the flyer is most likely in violation of which UMUC criterion for
information evaluation?
A. Authority
B. Accuracy
C. Currency
D. Coverage
The AICPA Core Competency framework comprises three parts. Which of the
following best pairs a specific competency with the correct part?
A. Resource management, broad business perspective
B. Risk analysis, functional
C. Both resource management, broad business perspective and risk analysis, functional
D. Neither resource management, broad business perspective nor risk analysis,
functional
The steps in the Langenderfer and Rockness model for making ethical decisions are
listed below. Number them in the order of their occurrence based on the information in
the text.A.Evaluate the consequences of each possible course of action.B.Identify the
facts.C.Identify the alternative courses of action.D.Identify the ethics issues and the
stakeholders involved.E.If appropriate, discuss the alternative with a trusted person to
help gain greater perspective regarding the alternatives.
F.Define the norms, principles and values related to the situation.
G.Decide the best course of action consistent with the norms, principles and values.
H.Reach a decision as to the appropriate course of action.
Accounting information systems have five generic elements. Which of the following
pairs includes examples of two different elements within the context of the
acquisition/payment process?
A. Purchase requisition and schedule of accounts payable
B. Journal entry that debits inventory and credits cash
C. Separation of duties and a blind copy of the receiving report
D. All of these
Consider the following flowchart symbols as necessary as you respond to the remaining
questions in this chapter:
According to ANSI, flowchart symbols can be divided into four main groups. Which
symbols belong to the “data” group?
A. Symbols C and H
B. Symbols A and H
C. Symbols A and C
D. None of these. “Data” is not one of the groups.
Which of the following phrases most closely relates to bookkeeping?
A. Identifying and measuring economic information
B. Communicating economic information
C. Permitting informed judgments by users
D. Permitting informed decisions by users
One of the basic principles of business process management discussed in the text states:
“Ensure that top management can describe current business processes before trying to
modify the processes.” Which of the following would be the most appropriate way to
fulfill that principle?
A. Ask employees if they believe top management can describe current business
processes.
B. Ask top management to quote from the company procedures manual.
C. Give top management a ten question multiple choice quiz.
D. Lead a group discussion with top managers.
Booksellers of Bufluffia is a small, independent bookstore that both publishes and sells
very specialized titles. They currently have about 50 clients; they publish and sell 30
different books at present. The company’s management has asked you to create database
tables to support their operations. If the database includes a sales/inventory junction
table, its primary key is most likely to be:
A. The same as the primary key of the sales table.
B. The same as the primary key of the inventory table.
C. A compound primary key.
D. None of these
Ethical egoism and deontology both teach that:
A. the ethics of an action do not depend on its impact on others.
B. ethics are based on a universal moral code.
C. Both the ethics of an action do not depend on its impact on others and ethics are
based on a universal moral code.
D. Neither the ethics of an action do not depend on its impact on others nor ethics are
based on a universal moral code.
Which of the following companies was created in 1985 from the merger of two other
companies in the natural gas and pipeline industries?
A. Enron
B. Arthur Andersen
C. BMIS
D. Adelphia Communications Corporation
Please refer to the data flow diagram below in answering the question:
In the next level of data flow diagrams:
A. Process 1.0 could be decomposed into two steps.
B. Process 3.0 can only be decomposed if both the other processes are.
C. Additional data stores are likely to appear.
D. The data flows “financial statements” and “account balances” can be combined.
Robert is the president and CEO of Computer Solutions; the firm’s main activity is
installing enterprise resource planning software. When a client calls Robert, he does an
“intake interview” where he assesses the client’s needs and learns about their company.
Robert tries to interview at least a dozen people at each client, including top
management and mid- and lower-level employees.
The interviews Robert conducts with his clients are an example of which stage of the
systems development life cycle?
A. Initiation/planning
B. Requirements analysis
C. Design
D. Test
Please refer to the following case as you answer the question:
Comprehensive Waste Management (CWM) provides trash hauling services for several
communities in southern California. When a new client wants to establish service, the
client calls the company’s main office on the phone. A CWM employee collects the
following information from the client: name, street address, city, state, ZIP code, area
code, telephone number, e-mail address. The employee gives the new client information
regarding regular weekly service dates, special services provided by the company, fees
and billing procedures. CWM bills its clients every two months in advance of the
service; for example, bills are sent to clients at the beginning of January for the months
of January and February. Initially, CWM does all its billing manually; they send out
paper bills and collect payment from clients via check. Once service is established, a
client can create an online account; the online account provides an option for paperless
billing and a separate option for charging a credit card rather than paying with a mailed
check. To create an online account, the client creates login credentials (user name and
password); they provide their CWM account number (provided on the invoice) and
relevant credit card data (type of card, name, billing address, and security code).
CWM’s database uses the account number to look up the client’s original information,
then merges the new information with it.
How many processes will be shown in a context diagram for the CWM case?
A. Zero
B. One
C. Two
D. More than two